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This paper estimates income tax underreporting for the case of Germany, by income category and along the income …
Persistent link: https://www.econbiz.de/10012697780
In der Diskussion um die Reform der föderalen Finanzverfassung wird oft eine Stärkung der Steuerautonomie der Länder gefordert. Seitens der Befürworter wird die damit verbundene Ausweitung der Eigenverantwortlichkeit begrüßt, von der stärkere Anreize für eine solide Haushaltspolitik und...
Persistent link: https://www.econbiz.de/10013428352
In dem letzten Jahrzehnt wurde die Berücksichtigung von Steuern bei der Bewertung von Unternehmen in Theorie und Praxis intensiv diskutiert. Resultat dieser Diskussion war eine Änderung der öffentlichen Stellungnahmen der Wirtschaftsprüfer in Richtung der zwingenden Integration persönlicher...
Persistent link: https://www.econbiz.de/10013428362
positive: for example countries like Germany, Italy and Spain with the lowest fertility rates also have the lowest female …
Persistent link: https://www.econbiz.de/10001650593
Persistent link: https://www.econbiz.de/10001685763
This paper provides an early analysis of child care subsidies under welfare reform. Previous studies of child care subsidies use data from the pre-welfare-reform period, and their results may not apply to the very different post-reform environment. We use data from the 1997 National Survey of...
Persistent link: https://www.econbiz.de/10001642973
are substantially smaller than those in the conventional model. We evaluate two reforms for Germany. Both redistribute to …
Persistent link: https://www.econbiz.de/10012023402
Individuals vary considerably in how much they earn during their lifetimes. We study how the tax-and-transfer system o sets inequalities in lifetime earnings, which would otherwise translate into differences in living standards. Based on a life-cycle model, we find that redistribution by taxes...
Persistent link: https://www.econbiz.de/10012108653
We empirically analyze the optimal mix and optimal generosity of unemployment insurance and social assistance programs. To do so, we specify a structural life-cycle model of the labor supply, savings, and social assistance claiming decisions of singles and married couples. Partial insurance...
Persistent link: https://www.econbiz.de/10012108668
We analyze empirically the optimal design of social insurance and assistance programs when families obtain insurance by making labor supply choices for both spouses. For this purpose, we specify a structural life-cycle model of the labor supply and savings decisions of singles and married...
Persistent link: https://www.econbiz.de/10010530687